Appendix 1 - 2025/26 Management Budget
Perth and Kinross Council · 4 February 2026
Back to Finance and Resources Committee — 4 February 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) 2025/26 Previously Movements Virements Movements 2025/26 Projected Variance Variance Council Approved in in Revised Outturn to to Approved Adjustments Funding Reserves Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % SECTION 1 Service Budgets Education and Learning 178,397 2,105 64 58 180,624 179,789 (835) (0.5%) Children, Families and Justice 24,415 2,432 26,847 26,692 (155) (0.6%) Economy, Development and Planning 14,857 1,034 (74) 15,817 15,557 (260) (1.6%) Environment and Infrastructure 31,049 2,441 94 (1) (403) 33,180 33,455 275 0.8% Housing and Communities 18,772 265 59 (132) 587 19,551 19,801 250 1.3% Property Services 65,316 673 1,000 (71) 110 67,028 66,816 (212) (0.3%) Legal and Governance 4,898 (664) 36 (170) 4,100 3,974 (126) (3.1%) Customer and Digital Services 12,466 728 125 79 13,398 12,817 (581) (4.3%) Strategic Planning, People and Performance 6,159 375 (395) 6,139 5,663 (476) (7.8%) Projects and Programmes 527 90 (30) (234) 353 353 0 0.0% Finance and Business Support 8,521 1,990 7 10,518 10,378 (140) (1.3%) Directorate Core Costs 570 (6) 529 1,093 1,093 0 0.0% Sub - Total: Service Budgets 365,947 11,463 1,871 (112) (521) 378,648 376,388 (2,260) (0.6%) SECTION 2 Corporate Budgets Health and Social Care 106,313 4,663 112 88 111,176 111,163 (13) (0%) Contribution to Valuation Joint Board 1,421 1,421 1,421 0 0.0% Capital Financing Costs 18,914 4,170 (1,416) 21,668 21,668 0 0.0% Interest on Revenue Balances (3,936) (139) (487) (4,562) (4,562) 0 0.0% Net Contribution to/(from) Capital Fund 5,331 (4,031) (1,000) 1,903 (1,600) 603 603 0 0.0% Contribution to/(from) Insurance Fund 4,000 4,000 4,000 0 0.0% Trading Operations Surplus (550) (550) (550) 0 0.0% Support Service External Income (2,323) (2,323) (2,323) 0 0.0% Tayside Pension Fund 1,711 1,711 1,695 (16) (0.9%) Apprenticeship Levy 956 956 1,011 55 5.8% Pay Award (2,800) 2,800 0 0 0 0.0% Leadership and Procurement (305) 305 0 0 0 0.0% Council Tax Reduction Scheme 7,400 7,400 7,400 0 0.0% Discretionary Relief 1,104 1,104 1,104 0 0.0% Net Expenditure (General Fund) 503,183 19,231 871 0 (2,033) 521,252 519,018 (2,234) (0.4%) PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY
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Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) 2025/26 Previously Movements Virements Movements 2025/26 Projected Variance Variance Council Approved in in Revised Outturn to to Approved Adjustments Funding Reserves Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY SECTION 3 Funding Revenue Support Grant (304,896) (6,841) (1,352) (313,089) (313,089) 0 0.0% Ring Fenced Grant (1,967) (1,922) (3,889) (3,889) 0 0.0% Non Domestic Rate Income (63,537) (63,537) (63,537) 0 0.0% Council Tax Income (119,157) (119,157) (119,157) 0 0.0% Capital Grant (1,600) (1,600) (1,600) 0 0.0% Total Financing (491,157) (8,763) (1,352) 0 0 (501,272) (501,272) 0 0.0% Financed from/(returned to) Reserves 12,026 10,468 (481) 0 (2,033) 19,980 17,746 (2,234) APPENDIX 1